Nunzia Pharmaceutical (NUNZ) 10-K 16 Sep 21 2020 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2020	Sep. 10, 2021
Details
Registrant CIK	0000886093
Fiscal Year End	--12-31
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2020
Document Transition Report	false
Entity File Number	000-22744
Entity Registrant Name	NUNZIA PHARMACEUTICAL COMPANY
Entity Incorporation, State or Country Code	UT
Entity Tax Identification Number	87-0442090
Entity Address, Address Line One	1627 West 14th Street
Entity Address, City or Town	Long Beach
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	90813
City Area Code	714
Local Phone Number	609-9117
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	No
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float	$ 78,580,000
Entity Common Stock, Shares Outstanding		256,119,578
Amendment Flag	false
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2020	Dec. 31, 2019
ASSETS
Total assets	$ 0	$ 0
Current liabilities
Accounts payable and accrued liabilities	25,868	21,333
Related party advances	10,536	1,242
Total current liabilities	36,404	22,575
Stockholders' Equity Attributable to Parent
Common stock payable	9,040,400	50,000
Additional paid-in capital	29,134	26,886
Retained deficit	(9,350,359)	(334,032)
Total stockholders' deficit	(36,404)	(22,575)
Total liabilities and stockholders' deficit	0	0
Common Class A
Stockholders' Equity Attributable to Parent
Common Stock, Value, Issued	244,370	234,520
Common Class B
Stockholders' Equity Attributable to Parent
Common Stock, Value, Issued	$ 51	$ 51

CONSOLIDATED BALANCE SHEETS - P

CONSOLIDATED BALANCE SHEETS - Parenthetical - $ / shares	Dec. 31, 2020	Dec. 31, 2019	Dec. 04, 2019	Dec. 31, 2018
Common Class A
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001	$ 0.001	$ 0.001
Common Stock, Shares Authorized	1,000,000,000	1,000,000,000
Common Stock, Shares, Issued	244,369,578	234,519,578
Common Stock, Shares, Outstanding	244,369,578	234,519,578
Common Class B
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001	$ 0.001	$ 0.001
Common Stock, Shares Authorized	100,000	100,000
Common Stock, Shares, Issued	51,000	51,000
Common Stock, Shares, Outstanding	51,000	51,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Details
Revenues	$ 0	$ 0
Operating expense
General and Administrative Expense	16,327	33,635
Total operating expense	16,327	33,635
Loss from operations	(16,327)	(33,635)
Other income (expense)
Loss on related party transfer of intangible assets	9,000,000	0
Total other income (expense)	9,000,000	0
Net loss	$ (9,016,327)	$ (33,635)
Earnings Per Share, Basic and Diluted	$ 0	$ 0
Weighted average number of common shares outstanding - basic and diluted	284,893,181	252,528,960

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($)	Common Stock Payable	Additional Paid-in Capital	Retained Earnings	Total	Common Class A	Common Class B
Equity Balance at Dec. 31, 2018	$ 50,000	$ (243,643)	$ (300,397)	$ (293,967)	$ 200,022	$ 51
Equity Balance, Shares at Dec. 31, 2018					200,022,035	51,000
Cancellation of returned class A common shares	0	2	0	0	$ 2	$ 0
Cancellation of returned class A common shares					(2,457)
Cancellation of returned class A common shares	0	(2)	0	0	$ (2)	0
Common stock issued in Merger with Cal-Biotech used to reduce related party liabilities	0	156,657	0	156,657	0	0
Common stock issued in Merger with Cal-Biotech used to reduce related party liabilities	0	(156,657)	0	(156,657)	0	0
Common stock issued to settle outstanding liabilities	0	110,070	0	144,570	$ 34,500	0
Common stock issued to settle outstanding liabilities					34,500,000
Cal-Biotech net loss for the period ended December 31, 2019	0	3,800	(3,800)	0	$ 0	0
Cal-Biotech net loss for the period ended December 31, 2019	0	(3,800)	3,800	0	0	0
Net loss	0	0	33,635	33,635	0	0
Net loss	0	0	(33,635)	(33,635)	$ 0	$ 0
Equity Balance, Shares at Dec. 31, 2019					234,519,578	51,000
Equity Balance at Dec. 31, 2019	50,000	26,886	(334,032)	(22,575)	$ 234,520	$ 51
Common stock issued for services	0	2,248	0	2,498	$ 250	0
Common stock issued for services					250,000
Merger shares issued	(9,600)	0	0	0	$ 9,600	0
Merger shares issued					9,600,000
Common stock to issue for license agreement with Michael Mitsunaga	9,000,000	0	0	9,000,000	$ 0	0
Common stock to issue for license agreement with Michael Mitsunaga	(9,000,000)	0	0	(9,000,000)	0	0
Net loss	0	0	9,016,327	9,016,327	0	0
Net loss	0	0	(9,016,327)	(9,016,327)	$ 0	$ 0
Equity Balance, Shares at Dec. 31, 2020					244,369,578	51,000
Equity Balance at Dec. 31, 2020	$ 9,040,400	$ 29,134	$ (9,350,359)	$ (36,404)	$ 244,370	$ 51

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Cash flows from operating activities
Net loss	$ (9,016,327)	$ (33,635)
Adjustments to reconcile net loss to net cash flows from operating activities
Stock based compensation expense	2,498	0
Loss on related party transfer of intangible assets	9,000,000	0
Changes in operating assets and liabilities:
Increase (decrease) in accounts payable and accrued expenses	4,535	8,643
Increase (Decrease) in Due to Related Parties, Current	9,294	21,192
Net cash flows from operating activities	0	(3,800)
Cash flows from financing activities
Related party paid-in-capital	0	3,800
Net cash flows from financing activities	0	3,800
Change in cash	0	0
Cash at beginning of period	0	0
Cash at end of period	0	0
Supplemental disclosure of cash flow information:
Interest paid in cash	0	0
Income taxes paid in cash	0	0
Supplemental disclosure of non-cash transactions:
Common stock issued as payment for liabilities	$ 2,498	$ 0

NOTE 1 - Organization and Going

NOTE 1 - Organization and Going Concern	12 Months Ended
	Dec. 31, 2020
Notes
NOTE 1 - Organization and Going Concern	NOTE 1 – Organization and Going Concern Organization Nunzia Pharmaceutical Company (the “ Company On October 22, 2017, the Company and Cal-Biotech, Inc. (“ Cal-Biotech MCA MCA Shares LionsGate Going Concern The Company’s financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs to allow it to continue as a going concern. As of December 31, 2020, the Company had an accumulated deficit of $(9,350,359). The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. In view of these conditions, the ability of the Company to continue as a going concern is in doubt and dependent upon achieving a profitable level of operations and on the ability of the Company to obtain necessary financing to fund ongoing operations. Historically, the Company has relied upon internally generated funds and funds from the sale of shares of stock, issuance of promissory notes and loans from its shareholders and private investors to finance its operations and growth. Management is planning to raise necessary additional funds for working capital through loans and/or additional sales of its common stock. However, there is no assurance that the Company will be successful in raising additional capital or that such additional funds will be available on acceptable terms, if at all. Should the Company be unable to raise this amount of capital its operating plans will be limited to the amount of capital that it can access. These financial statements do not give effect to any adjustments which will be necessary should the Company be unable to continue as a going concern and therefore be required to realize its assets and discharge its liabilities in other than the normal course of business and at amounts different from those reflected in the accompanying financial statements.

NOTE 2 - Summary of Significant

NOTE 2 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2020
Notes
NOTE 2 - Summary of Significant Accounting Policies	NOTE 2 – Summary of Significant Accounting Policies Principles of Consolidation These consolidated financial statements presented are those of the Company and its wholly owned subsidiaries, A1 Mining; NIAI Insurance Administrators, Inc. of California; Viking Capital Financial Services, Inc. of Texas; Viking Insurance Services, Inc. of Texas; Viking Systems, Inc. of Texas; Viking Administrators, Inc. of Texas; Viking Capital Ventures, Inc. of Texas; and 60% of Brentwood Re, Ltd. of the Island of Nevis. All subsidiaries have had their charters suspended or revoked and have been inactive for several years. Accounting estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles (“GAAP”) requires Management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ significantly from those estimates. Cash and cash equivalents The Company considers all highly liquid instruments purchased with an original maturity of three months or less and money market accounts to be cash equivalents. Income Taxes The Company accounts for income taxes using the asset and liability method. Under the asset and liability method, deferred tax assets and liabilities are recognized for the future tax consequences attributed to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credits and loss carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences and carry-forwards are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is established when necessary to reduce deferred tax assets to amounts expected to be realized. The Company reports a liability for unrecognized tax benefits resulting from uncertain income tax positions, if any, taken or expected to be taken in an income tax return. Estimated interest and penalties are recorded as a component of interest expense or other expense, respectively. Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Company utilizes a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include: Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. During the periods covered by this report, the Company did not have any assets or liabilities that were required to be measured at fair value on a recurring basis or on a non-recurring basis. Fair Value of Financial Instruments The Company’s financial instruments consist of accounts payable and accrued expenses. The carrying amounts of the Company’s financial instruments approximate fair value because of the short-term maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect those estimates. We do not hold or issue financial instruments for trading purposes, nor do we utilize derivative instruments. Stock-Based Compensation The Company accounts for stock-based compensation in accordance with Accounting Standards Codification (“ASC”) 718, Stock Based Compensation. ASC 718 requires all stock-based payments to directors, employees and consultants, including grants of stock options, to be recognized in the consolidated statements of operations based on their fair values. If a stock-based award contains performance-based conditions, at the point that it becomes probable that the performance conditions will be met, the Company records a cumulative catch-up of the expense from the grant date to the current date, and then amortizes the remainder of the expense over the remaining service period. Management evaluates when the achievement of a performance-based condition is probable based on the expected satisfaction of the performance conditions as of the reporting date. Net Income (Loss) Per Share The computation of basic earnings per share (“EPS”) is based on the weighted average number of shares that were outstanding during the period, including shares of common stock that are issuable at the end of the reporting period. The computation of diluted EPS is based on the number of basic weighted-average shares outstanding plus the number of common shares that would be issued assuming the exercise of all potentially dilutive common shares outstanding using the treasury stock method. The Company had no potentially dilutive securities as of December 31, 2020 and 2019. Recent accounting pronouncements not yet adopted In December 2019, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2019-12, Income Taxes – Simplifying the Accounting for Income Taxes. The guidance removes certain exceptions for recognizing deferred taxes for equity method investments, performing intra period allocation, and calculating income taxes in interim periods. The ASU also adds guidance to reduce complexity in certain areas, including recognizing deferred taxes for goodwill and allocating taxes to members of a consolidated group, among others. This guidance is effective for interim and annual reporting periods beginning after December 15, 2020. Early adoption of the standard is permitted, including adoption in interim or annual periods for which financial statements have not yet been issued. The transition requirements are dependent upon each amendment within this update and will be applied either prospectively or retrospectively. The adoption of ASU 2019-12 is not expected to have a material impact on the Company’s consolidated financial position, results of operations, or cash flows. Recent Adopted Accounting Pronouncements The Company reviews new accounting standards as issued. Although some of these accounting standards issued or effective after the end of the Company’s previous fiscal year may be applicable, the Company has not identified any standards that the Company believes merit further discussion. The Company believes that none of the new standards will have a significant impact on the financial statements.

NOTE 3 - Preferred and Common S

NOTE 3 - Preferred and Common Stock	12 Months Ended
	Dec. 31, 2020
Notes
NOTE 3 - Preferred and Common Stock	NOTE 3 – Preferred and Common Stock Preferred Stock The Company has Preferred stock: $1.00 par value; 50,000,000 shares authorized with no shares issued and outstanding. Common Stock The Company has 51,000 shares of Class B Common Stock issued and outstanding as of December 31, 2020. The Class B shares are the only shares eligible to vote for Directors. LionsGate holds all Class B common shares. The Company has 1,000,000,000 shares of Class A Common Stock authorized of which 244,369,578 and 234,519,578 shares are issued and outstanding as of December 31, 2020 and 2019, respectively. 40,400,000 MCA Shares due to LionsGate have not been issued as of December 31, 2020 and 31,650,000 MCA Shares due to LionsGate have not been issued as of the date of this report. On December 21, 2020, the Company entered into a License Agreement (the “ License Agreement On August 16, 2020, the Board issued 9,600,000 of the MCA shares. 9,000,000 of the shares were issued in error and returned to the Company on June 7, 2021. On January 15, 2020, the Company issued 250,000 shares of class A common stock to a vendor in exchange for services for which the Company carried a balance in Accounts Payable of $2,498 as of December 31, 2019. On December 13, 2019, as part of the Cal-Biotech MCA the Company issued 284,500,000 class A common stock in the amount of 1) 230,000 shares to settle $49,800 of AP; 2) 34,500,000 shares to settle the $59,770 owed to Mr. Mitsunaga; 3) 1,500,000 shares to settle $35,000 owed to Mr. Johnson; and 4) 248,270,000 shares to LionsGate to settle $156,657 and consumate the MCA. On December 4, 2019, the Company affected a 1-for-7,000 reverse stock split reducing the number of shares outstanding from 126,859,077 to 19,578. All per share amounts have been adjusted to reflect the split. On April 23, 2019, the Board canceled 2,457 Class A common shares that were returned The Company has 100,000 shares of Class B Common Stock authorized. On December 5, 2019, Mr. Mitsunaga transferred all 51,000 shares of Class B common stock to LionsGate.

NOTE 4 - Income Taxes

NOTE 4 - Income Taxes	12 Months Ended
	Dec. 31, 2020
Notes
NOTE 4 - Income Taxes	NOTE 4 – Income Taxes Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s deferred tax assets at December 31, 2020 and 2019 are as follows: 2020 2019 Deferred tax assets: Net operating loss carryforwards $ 347,861 $ 334,032 Statutory tax rate 21% 21% Total deferred tax assets 73,051 70,147 Less: valuation allowance (73,051) (70,147) Net deferred tax asset $ - $ - A reconciliation between the amount of income tax benefit determined by applying the applicable U.S. statutory income tax rate to pre-tax loss for the years ended December 31, 2020 and 2019 is as follows: 2020 2019 Federal Statutory Rate $ (1,893,429) $ (7,063) Nondeductible expenses 1,890,525 - Change in allowance on deferred tax assets (2,904) (7,063) $ - $ - The net increase in the valuation allowance for deferred tax assets was $2,904 and $7,063 for the years ended December 31, 2020 and 2019, respectively. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Due to the uncertainty of realizing the deferred tax asset, management has recorded a valuation allowance against the entire deferred tax asset. For federal income tax purposes, the Company has net U.S. operating loss carry forwards at December 31, 2020 available to offset future federal taxable income, if any, of $348,000. The utilization of the tax net operating loss carry forwards may be limited due to ownership changes that have occurred as a result of sales of common stock. The fiscal years 2017 through 2020 remain open to examination by federal authorities and other jurisdictions in which the Company operates.

NOTE 5 - Transactions with Rela

NOTE 5 - Transactions with Related Persons	12 Months Ended
	Dec. 31, 2020
Notes
NOTE 5 - Transactions with Related Persons	NOTE 5 – Transactions with Related Persons Mr. Mitsunaga made non-interest-bearing advances to the Company totaling $4,294 and $0 during the years ended December 31, 2020 and 2019, respectively. LionsGate made non-interest-bearing advances to the Company totaling $5,000 and $21,192 during the years ended December 31, 2020 and 2019, respectively. All of the 2019 advances from LionsGate were relieved as part of the MCA. On December 21,2020, the Company entered into a License Agreement with Michael Mitsunaga, our President and Director. The terms of the Agreement provide the Company with exclusive license to market the UL and FDA approved device under patent No.6,788,885 B2: IV BLOOD WARMING SYSTEM that is a portable AC-powered warmer designed to preheat intravenous solutions at the point of infusion. The Company agreed to issue 3,000,000 shares of common stock and pay a 2% fee of gross sales. The duration of the Agreement is for an initial period of five years commencing on August 3, 2021. The shares were issued on July 8, 2021. The Agreement was initially valued at $3.00 per share (the closing price of our stock on the date of the Agreement) or $9,000,000. Due to the related party nature of the transfer and the absence of historical cost records, the full $9,000,000 was expensed within “Loss on related party transfer of intangible assets.” On October 22, 2017, the Company and Cal-Biotech, Inc., a company owned by LionsGate Funding LLC, entered into a Merger and Consolidation Agreement. In anticipation of closing on the MCA, on February 1, 2018, the Board authorized a 7,000:1 reverse stock split, which took effect on December 4, 2019, and amended its articles changing its name to Nunzia Pharmaceutical Company. On December 13, 2020, the Company issued 284,500,000 shares pursuant to MCA. Of the shares issued, 1) 248,270,000 were issued to LionsGate in exchange for the all the issued and outstanding stock in Cal-Biotech and to settle $156,657 of advances from Cal-Biotech to the Company that were originally funded by LionsGate; and 2) 36,230,000 were issued to settle $144,570 of debt and advances recorded as liabilities to related and non-related parties. 31,650,000 shares due to LionsGate as part of the MCA have not been issued as of the date of this report.

NOTE 6 - Merger

NOTE 6 - Merger	12 Months Ended
	Dec. 31, 2020
Notes
NOTE 6 - Merger	NOTE 6 - Merger On October 22, 2017, the Company and Cal-Biotech, Inc. entered into the MCA. In anticipation of closing on the MCA, on February 1, 2018, the Board authorized a 7,000:1 reverse stock split, which took effect on December 4, 2019, and amended its articles changing its name to Nunzia Pharmaceutical Corporation. On December 13, 2019, the Company issued 284,500,000 shares pursuant to MCA. Of the shares issued, 1) 248,270,000 were issued to LionsGate Funding Group LLC (“LionsGate”) (majority owner of Cal-Biotech) in exchange for the all the issued and outstanding stock in Cal-Biotech and to settle $156,657 of advances from Cal-Biotech to the Company that were originally funded by LionsGate; and 2) 36,230,000 were issued to settle $144,570 of debt and advances recorded as liabilities to related and non-related parties. 22,650,000 shares due to LionsGate as part of the MCA have not been issued as of the date of this report. Prior to the close of the MCA, LionsGate held a majority beneficial ownership interest in the Company and Cal-Biotech. Thus, due to the common control of the Company and Cal-Biotech, pursuant to ASC 805-50-25, “Transactions Between Entities Under Common Control”, the MCA was accounted for as a transfer of the carrying amounts of assets and liabilities under the predecessor value method of accounting. The predecessor values method of accounting requires the receiving entity (i.e., the Company) to report the results of operations as if both entities had been combined as of the beginning of the periods presented. The consolidated financial statements above include both entities’ full results, including the financial statements of Cal-Biotech since inception on February 7, 2018. The following financial information has been developed by application of pro forma adjustments to the historical financial statements of the Company appearing elsewhere in this Current Report. The unaudited pro forma information gives effect to the Merger which has been assumed to have upon inception of Cal-Biotech. The unaudited pro forma financial information is presented for informational purposes only and does not purport to represent what the results of operations or financial position of the Company would have been had the transactions described above actually occurred on the dates indicated, nor do they purport to project the financial condition of the Company for any future period or as of any future date. The unaudited pro forma financial information should be read in conjunction with the Company's financial statements and notes thereto included elsewhere in this Current Report. The condensed consolidated pro forma results of operations are as follows: NUNZIA PHARMACEUTICAL COMPANY Unaudited Consolidated Pro Forma Statements of Operations Year Ended December 31, 2019 Year Ended December 31, 2018 From Inception on February 7, 2018 to December 31, 2018 Nunzia Actual Cal-Biotech Actual Pro Forma Nunzia Actual Cal-Biotech Actual Pro Forma Revenue $ - $ - $ - $ - $ - $ - Expenses Selling, general and administrative 29,835 3,800 33,635 18,576 3,200 21,776 Total expenses 29,835 3,800 33,635 18,576 3,200 21,776 Income (loss) from operations (29,835) (3,800) (33,635) (18,576) (3,200) (21,776) Provision for income taxes - - - - - - Net earnings (loss) $ (29,835) $ (3,800) $ (33,635) $ (18,576) $ (3,200) $ (21,776) Common stock outstanding 19,578 19,578 22,035 22,035 Common stock issued in Merger 250,000,000 1) 250,000,000 245,000,000 1) 245,000,000 Common stock issued in exchange for liabilities and debts 34,500,000 34,500,000 - Total common shares outstanding 284,519,578 245,022,035 Net income (loss) per common share $ - $ - 1) Includes 50,000,000 shares due to LionsGate Funding that were unissued at the time of the merger and as of year-end. The condensed consolidated pro forma financial position as of the date of merger is as follows: NUNZIA PHARMACEUTICAL COMPANY UNAUDITED CONSOLIDATED PRO FORMA BALANCE SHEETS As of December 4, 2019 As of December 31, 2018 Nunzia Cal-Biotech Adjustments Pro Forma Nunzia Cal-Biotech Adjustments Pro Forma ASSETS Total assets $ - $ - $ - $ - $ - $ - $ - $ - LIABILITIES AND STOCKHOLDERS' DEFICIT Accounts payable and accrued liabilities $ 68,447 $ $ - $ $ - $ 68,447 $ 62,490 $ $ - $ $ - $ 62,490 Related party advances 228,427 - - 228,427 208,477 - - 208,477 Related party promissory note 23,000 - - 23,000 23,000 - - 23,000 Total current liabilities 319,874 - - 319,874 293,967 - - 293,967 Total liabilities 319,874 - - 319,874 293,967 - - 293,967 Commitments and contingencies Stockholders' equity (deficit) Common stock; Class A, $0.001 par value 20 245,000 (45,000) 1) 200,020 22 245,000 (45,000) 1) 200,022 Common stock; Class B, $0.001 par value 51 - - 51 51 - - 51 Common stock payable - - 50,000 1) 50,000 - - 50,000 1) 50,000 Additional paid-in capital 5,962 (238,000) (5,000) 2) (237,038) 3,157 (241,800) (5,000) 2) (243,643) Retained deficit (325,907) (7,000) - (332,907) (297,197) (3,200) - (300,397) Total stockholders' deficit (319,874) - - (319,874) (293,967) - - (293,967) Total liabilities and stockholders' deficit $ - $ - $ - $ - $ - $ - $ - $ - 1) reduced to reflect 200 million shares issued and allocate 50 million shares as payable. 2) represents the difference of 5 million additional shares issued in the merger that were in excess of outstanding shares of Cal-Biotech.

NOTE 7 - Commitments and Contin

NOTE 7 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2020
Notes
NOTE 7 - Commitments and Contingencies	NOTE 7 – Commitments and Contingencies COVID-19 In December 2019, an outbreak of the COVID-19 virus was reported in Wuhan, China. On March 11, 2020, the World Health Organization declared the COVID-19 virus a global pandemic and on March 13, 2020, President Donald J. Trump declared the virus a national emergency in the United States. This highly contagious disease has spread to most of the countries in the world and throughout the United States, creating a serious impact on customers, workforces and suppliers, disrupting economies and financial markets, and potentially leading to a world-wide economic downturn. It has caused a disruption of the normal operations of many businesses, including the temporary closure or scale-back of business operations and/or the imposition of either quarantine or remote work or meeting requirements for employees, either by government order or on a voluntary basis. The pandemic may adversely affect our operations, our employees and our employee productivity. It may also impact the ability of our subcontractors, partners, and suppliers to operate and fulfill their contractual obligations, and result in an increase in costs, delays or disruptions in performance. Our employees are working remotely and using various technologies to perform their functions. In reaction to the spread of COVID-19 in the United States, many businesses have instituted social distancing policies, including the closure of offices and worksites and deferring planned business activity. The disruption and volatility in the global and domestic capital markets may increase the cost of capital and limit our ability to access capital. Both the health and economic aspects of the COVID-19 virus are highly fluid and the future course of each is uncertain. For these reasons and other reasons that may come to light if the coronavirus pandemic and associated protective or preventative measures expand, we may experience a material adverse effect on our business operations, revenues and financial condition; however, its ultimate impact is highly uncertain and subject to change.

NOTE 8 - Subsequent Events

NOTE 8 - Subsequent Events	12 Months Ended
	Dec. 31, 2020
Notes
NOTE 8 - Subsequent Events	NOTE 8 – Subsequent Events Management has reviewed material events subsequent of the period ended December 31, 2020 and prior to the filing of financial statements in accordance with FASB ASC 855 “Subsequent Events”. On April 12, 2021, the Company and Global WholeHealth Partners Corp. (“ Global MSMA On April 26, 2021, the Company issued 17,750,000 of the MCA Shares. On June 7, 2021, 9,000,000 shares of MCA Class A common stock originally issued in error on August 16, 2020, were returned to the Company. On July 8, 2021, the Company issued 3,000,000 shares to Michael Mitsunaga, our President, pursuant to an exclusive licensing agreement Dated December 21, 2020 for use of an IV blood warming system.

NOTE 2 - Summary of Significa_2

NOTE 2 - Summary of Significant Accounting Policies: Principles of Consolidation (Policies)	12 Months Ended
	Dec. 31, 2020
Policies
Principles of Consolidation	Principles of Consolidation These consolidated financial statements presented are those of the Company and its wholly owned subsidiaries, A1 Mining; NIAI Insurance Administrators, Inc. of California; Viking Capital Financial Services, Inc. of Texas; Viking Insurance Services, Inc. of Texas; Viking Systems, Inc. of Texas; Viking Administrators, Inc. of Texas; Viking Capital Ventures, Inc. of Texas; and 60% of Brentwood Re, Ltd. of the Island of Nevis. All subsidiaries have had their charters suspended or revoked and have been inactive for several years.

NOTE 2 - Summary of Significa_3

NOTE 2 - Summary of Significant Accounting Policies: Accounting estimates (Policies)	12 Months Ended
	Dec. 31, 2020
Policies
Accounting estimates	Accounting estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles (“GAAP”) requires Management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ significantly from those estimates.

NOTE 2 - Summary of Significa_4

NOTE 2 - Summary of Significant Accounting Policies: Cash and cash equivalents (Policies)	12 Months Ended
	Dec. 31, 2020
Policies
Cash and cash equivalents	Cash and cash equivalents The Company considers all highly liquid instruments purchased with an original maturity of three months or less and money market accounts to be cash equivalents.

NOTE 2 - Summary of Significa_5

NOTE 2 - Summary of Significant Accounting Policies: Income Taxes (Policies)	12 Months Ended
	Dec. 31, 2020
Policies
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method. Under the asset and liability method, deferred tax assets and liabilities are recognized for the future tax consequences attributed to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credits and loss carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences and carry-forwards are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is established when necessary to reduce deferred tax assets to amounts expected to be realized. The Company reports a liability for unrecognized tax benefits resulting from uncertain income tax positions, if any, taken or expected to be taken in an income tax return. Estimated interest and penalties are recorded as a component of interest expense or other expense, respectively.

NOTE 2 - Summary of Significa_6

NOTE 2 - Summary of Significant Accounting Policies: Fair Value Measurements (Policies)	12 Months Ended
	Dec. 31, 2020
Policies
Fair Value Measurements	Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Company utilizes a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include: Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. During the periods covered by this report, the Company did not have any assets or liabilities that were required to be measured at fair value on a recurring basis or on a non-recurring basis.

NOTE 2 - Summary of Significa_7

NOTE 2 - Summary of Significant Accounting Policies: Fair Value of Financial Instruments (Policies)	12 Months Ended
	Dec. 31, 2020
Policies
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company’s financial instruments consist of accounts payable and accrued expenses. The carrying amounts of the Company’s financial instruments approximate fair value because of the short-term maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect those estimates. We do not hold or issue financial instruments for trading purposes, nor do we utilize derivative instruments.

NOTE 2 - Summary of Significa_8

NOTE 2 - Summary of Significant Accounting Policies: Stock-Based Compensation (Policies)	12 Months Ended
	Dec. 31, 2020
Policies
Stock-Based Compensation	Stock-Based Compensation The Company accounts for stock-based compensation in accordance with Accounting Standards Codification (“ASC”) 718, Stock Based Compensation. ASC 718 requires all stock-based payments to directors, employees and consultants, including grants of stock options, to be recognized in the consolidated statements of operations based on their fair values. If a stock-based award contains performance-based conditions, at the point that it becomes probable that the performance conditions will be met, the Company records a cumulative catch-up of the expense from the grant date to the current date, and then amortizes the remainder of the expense over the remaining service period. Management evaluates when the achievement of a performance-based condition is probable based on the expected satisfaction of the performance conditions as of the reporting date.

NOTE 2 - Summary of Significa_9

NOTE 2 - Summary of Significant Accounting Policies: Net Income (Loss) Per Share (Policies)	12 Months Ended
	Dec. 31, 2020
Policies
Net Income (Loss) Per Share	Net Income (Loss) Per Share The computation of basic earnings per share (“EPS”) is based on the weighted average number of shares that were outstanding during the period, including shares of common stock that are issuable at the end of the reporting period. The computation of diluted EPS is based on the number of basic weighted-average shares outstanding plus the number of common shares that would be issued assuming the exercise of all potentially dilutive common shares outstanding using the treasury stock method. The Company had no potentially dilutive securities as of December 31, 2020 and 2019.

NOTE 2 - Summary of Signific_10

NOTE 2 - Summary of Significant Accounting Policies: Recent accounting pronouncements not yet adopted (Policies)	12 Months Ended
	Dec. 31, 2020
Policies
Recent accounting pronouncements not yet adopted	Recent accounting pronouncements not yet adopted In December 2019, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2019-12, Income Taxes – Simplifying the Accounting for Income Taxes. The guidance removes certain exceptions for recognizing deferred taxes for equity method investments, performing intra period allocation, and calculating income taxes in interim periods. The ASU also adds guidance to reduce complexity in certain areas, including recognizing deferred taxes for goodwill and allocating taxes to members of a consolidated group, among others. This guidance is effective for interim and annual reporting periods beginning after December 15, 2020. Early adoption of the standard is permitted, including adoption in interim or annual periods for which financial statements have not yet been issued. The transition requirements are dependent upon each amendment within this update and will be applied either prospectively or retrospectively. The adoption of ASU 2019-12 is not expected to have a material impact on the Company’s consolidated financial position, results of operations, or cash flows.

NOTE 2 - Summary of Signific_11

NOTE 2 - Summary of Significant Accounting Policies: Recent Adopted Accounting Pronouncements (Policies)	12 Months Ended
	Dec. 31, 2020
Policies
Recent Adopted Accounting Pronouncements	Recent Adopted Accounting Pronouncements The Company reviews new accounting standards as issued. Although some of these accounting standards issued or effective after the end of the Company’s previous fiscal year may be applicable, the Company has not identified any standards that the Company believes merit further discussion. The Company believes that none of the new standards will have a significant impact on the financial statements.

NOTE 4 - Income Taxes_ Schedule

NOTE 4 - Income Taxes: Schedule Of Deferred Tax Assets (Tables)	12 Months Ended
	Dec. 31, 2020
Tables/Schedules
Schedule Of Deferred Tax Assets	Significant components of the Company’s deferred tax assets at December 31, 2020 and 2019 are as follows: 2020 2019 Deferred tax assets: Net operating loss carryforwards $ 347,861 $ 334,032 Statutory tax rate 21% 21% Total deferred tax assets 73,051 70,147 Less: valuation allowance (73,051) (70,147) Net deferred tax asset $ - $ -

NOTE 4 - Income Taxes_ Schedu_2

NOTE 4 - Income Taxes: Schedule Of Reconcilation Of Provision For Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Tables/Schedules
Schedule Of Reconcilation Of Provision For Income Taxes	A reconciliation between the amount of income tax benefit determined by applying the applicable U.S. statutory income tax rate to pre-tax loss for the years ended December 31, 2020 and 2019 is as follows: 2020 2019 Federal Statutory Rate $ (1,893,429) $ (7,063) Nondeductible expenses 1,890,525 - Change in allowance on deferred tax assets (2,904) (7,063) $ - $ -

NOTE 6 - Merger_ Schedule of Pr

NOTE 6 - Merger: Schedule of Pro Forma Statements of Opeartion (Tables)	12 Months Ended
	Dec. 31, 2020
Tables/Schedules
Schedule of Pro Forma Statements of Opeartion	The condensed consolidated pro forma results of operations are as follows: NUNZIA PHARMACEUTICAL COMPANY Unaudited Consolidated Pro Forma Statements of Operations Year Ended December 31, 2019 Year Ended December 31, 2018 From Inception on February 7, 2018 to December 31, 2018 Nunzia Actual Cal-Biotech Actual Pro Forma Nunzia Actual Cal-Biotech Actual Pro Forma Revenue $ - $ - $ - $ - $ - $ - Expenses Selling, general and administrative 29,835 3,800 33,635 18,576 3,200 21,776 Total expenses 29,835 3,800 33,635 18,576 3,200 21,776 Income (loss) from operations (29,835) (3,800) (33,635) (18,576) (3,200) (21,776) Provision for income taxes - - - - - - Net earnings (loss) $ (29,835) $ (3,800) $ (33,635) $ (18,576) $ (3,200) $ (21,776) Common stock outstanding 19,578 19,578 22,035 22,035 Common stock issued in Merger 250,000,000 1) 250,000,000 245,000,000 1) 245,000,000 Common stock issued in exchange for liabilities and debts 34,500,000 34,500,000 - Total common shares outstanding 284,519,578 245,022,035 Net income (loss) per common share $ - $ - 1) Includes 50,000,000 shares due to LionsGate Funding that were unissued at the time of the merger and as of year-end.

NOTE 6 - Merger_ Schedule of _2

NOTE 6 - Merger: Schedule of Pro Forma Balance Sheets (Tables)	12 Months Ended
	Dec. 31, 2020
Tables/Schedules
Schedule of Pro Forma Balance Sheets	The condensed consolidated pro forma financial position as of the date of merger is as follows: NUNZIA PHARMACEUTICAL COMPANY UNAUDITED CONSOLIDATED PRO FORMA BALANCE SHEETS As of December 4, 2019 As of December 31, 2018 Nunzia Cal-Biotech Adjustments Pro Forma Nunzia Cal-Biotech Adjustments Pro Forma ASSETS Total assets $ - $ - $ - $ - $ - $ - $ - $ - LIABILITIES AND STOCKHOLDERS' DEFICIT Accounts payable and accrued liabilities $ 68,447 $ $ - $ $ - $ 68,447 $ 62,490 $ $ - $ $ - $ 62,490 Related party advances 228,427 - - 228,427 208,477 - - 208,477 Related party promissory note 23,000 - - 23,000 23,000 - - 23,000 Total current liabilities 319,874 - - 319,874 293,967 - - 293,967 Total liabilities 319,874 - - 319,874 293,967 - - 293,967 Commitments and contingencies Stockholders' equity (deficit) Common stock; Class A, $0.001 par value 20 245,000 (45,000) 1) 200,020 22 245,000 (45,000) 1) 200,022 Common stock; Class B, $0.001 par value 51 - - 51 51 - - 51 Common stock payable - - 50,000 1) 50,000 - - 50,000 1) 50,000 Additional paid-in capital 5,962 (238,000) (5,000) 2) (237,038) 3,157 (241,800) (5,000) 2) (243,643) Retained deficit (325,907) (7,000) - (332,907) (297,197) (3,200) - (300,397) Total stockholders' deficit (319,874) - - (319,874) (293,967) - - (293,967) Total liabilities and stockholders' deficit $ - $ - $ - $ - $ - $ - $ - $ - 1) reduced to reflect 200 million shares issued and allocate 50 million shares as payable. 2) represents the difference of 5 million additional shares issued in the merger that were in excess of outstanding shares of Cal-Biotech.

NOTE 1 - Organization and Goi_2

NOTE 1 - Organization and Going Concern (Details) - USD ($)	Dec. 13, 2020	Dec. 13, 2019	Feb. 01, 2018	Dec. 31, 2020	Dec. 31, 2019
Stockholders Equity Reverse Stock Split			7,000:1
Retained deficit				$ (9,350,359)	$ (334,032)
Majority Owner Of Cal Biotech
Shares Unissued				40,400,000
Merger And Consolidation Agreement
Shares Agreed To Issue	284,500,000
Merger And Consolidation Agreement | Majority Owner Of Cal Biotech
Shares Issued In Exchange Of Debt Settlement		248,270,000
Debt Settlement		$ 156,657
Shares Unissued				31,650,000
Merger And Consolidation Agreement | Cal-Biotech | Majority Owner Of Cal Biotech
Shares Issued In Exchange Of Debt Settlement	248,270,000	248,270,000
Debt Settlement	$ 156,657	$ 156,657
Shares Unissued	31,650,000			31,650,000
Merger And Consolidation Agreement | Cal-Biotech | Cal Biotech - Related And Non Related Parties
Shares Issued In Exchange Of Debt Settlement	36,230,000	36,230,000
Debt Settlement	$ 144,570	$ 144,570
Shares Unissued		22,650,000

NOTE 3 - Preferred and Common_2

NOTE 3 - Preferred and Common Stock (Details) - USD ($)

Dec. 21, 2020

Dec. 13, 2020

Aug. 16, 2020

Jan. 15, 2020

Dec. 13, 2019

Dec. 04, 2019

Feb. 01, 2018

Dec. 31, 2020

Dec. 31, 2019

Jul. 08, 2021

Jun. 07, 2021

Apr. 26, 2021

Dec. 05, 2019

Apr. 23, 2019

Loss on related party transfer of intangible assets

$ 9,000,000

$ 0

Stockholders Equity Reverse Stock Split

7,000:1

Merger And Consolidation Agreement

Stock Issued During Period, Shares, Other

9,600,000

Merger And Consolidation Agreement | Subsequent Event

Shares, Issued

17,750,000

Shares Returned

9,000,000

Merger And Consolidation Agreement | Mr.Michael Mitsunaga, President And Director

Shares Issued In Exchange Of Debt Settlement

34,500,000

Debt Settlement

$ 59,770

Merger And Consolidation Agreement | Cal-Biotech

Shares, Issued

284,500,000

Merger And Consolidation Agreement | Mr.Johnson, Director And Treasurer

Shares Issued In Exchange Of Debt Settlement

1,500,000

Debt Settlement

$ 35,000

License Agreement With Michael Mitsunaga | Mr.Michael Mitsunaga, President And Director

Agreement Description

The Company agreed to issue 3,000,000 shares of common stock and pay a 2% fee of gross sales. The duration of the Agreement is for an initial period of five years commencing on August 3, 2021.

Fee Of Gross Sales

2.00%

Debt Instrument, Issuance Date

Jul. 8, 2021

Share Issue Price Per Share

$ 3

Shares Issued For License Agreement

9,000,000

Loss on related party transfer of intangible assets

$ 9,000,000

License Agreement With Michael Mitsunaga | Mr.Michael Mitsunaga, President And Director | Subsequent Event

Shares, Issued

3,000,000

Majority Owner Of Cal Biotech

Shares Unissued

40,400,000

Majority Owner Of Cal Biotech | Merger And Consolidation Agreement

Shares Unissued

31,650,000

Shares Issued In Exchange Of Debt Settlement

248,270,000

Debt Settlement

$ 156,657

Majority Owner Of Cal Biotech | Merger And Consolidation Agreement | Cal-Biotech

Shares Unissued

31,650,000

31,650,000

Shares Issued In Exchange Of Debt Settlement

248,270,000

248,270,000

Debt Settlement

$ 156,657

$ 156,657

Common Class B

Common Stock, Shares, Issued

51,000

51,000

Common Stock, Shares, Outstanding

51,000

51,000

Common Stock, Voting Rights

The Class B shares are the only shares eligible to vote for Directors. LionsGate holds all Class B common shares.

Common Stock, Shares Authorized

100,000

100,000

Common Class B | Majority Owner Of Cal Biotech | Merger And Consolidation Agreement | Mr.Michael Mitsunaga, President And Director

Shares Transferred

51,000

Common Class A

Common Stock, Shares, Issued

244,369,578

234,519,578

Common Stock, Shares, Outstanding

244,369,578

234,519,578

Common Stock, Shares Authorized

1,000,000,000

1,000,000,000

Shares Returned

2,457

Stock Issued During Period, Shares, Issued for Services

250,000

Accounts Payable

$ 2,498

Common Class A | Merger And Consolidation Agreement | Cal-Biotech

Shares, Issued

284,500,000

Shares Issued In Exchange Of Debt Settlement

230,000

Debt Settlement

$ 49,800

Preferred Stock

Preferred Stock, Par or Stated Value Per Share

$ 1

Preferred Stock, Shares Authorized

50,000,000

Common Stock

Stockholders Equity Reverse Stock Split

1-for-7,000

Stock Issued During Period, Shares, Reverse Stock Splits

126,859,077

Stockholders' Equity Note, Changes in Capital Structure, Subsequent Changes to Number of Common Shares

19,578

NOTE 4 - Income Taxes_ Schedu_3

NOTE 4 - Income Taxes: Schedule Of Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Deferred tax assets:
Net operating loss carryforwards	$ 347,861	$ 334,032
Statutory tax rate	21.00%	21.00%
Total deferred tax assets	$ 73,051	$ 70,147
Less: valuation allowance	(73,051)	(70,147)
Net deferred tax asset	$ 0	$ 0

NOTE 4 - Income Taxes_ Schedu_4

NOTE 4 - Income Taxes: Schedule Of Reconcilation Of Provision For Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Details
Federal Statutory Rate	$ (1,893,429)	$ (7,063)
Nondeductible expenses	1,890,525	0
Change in allowance on deferred tax assets	$ (2,904)	$ (7,063)

NOTE 4 - Income Taxes (Details)

NOTE 4 - Income Taxes (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Details
Deferred Tax Assets, Valuation Allowance	$ 2,904	$ 7,063
Deferred Tax Assets, Operating Loss Carryforwards	$ 348,000
Operating Loss Carryforwards, Limitations on Use	The fiscal years 2017 through 2020 remain open to examination by federal authorities and other jurisdictions in which the Company operates.

NOTE 5 - Transactions with Re_2

NOTE 5 - Transactions with Related Persons (Details) - USD ($)	Dec. 21, 2020	Dec. 13, 2020	Dec. 13, 2019	Feb. 01, 2018	Dec. 31, 2020	Dec. 31, 2019	Jul. 08, 2021	Apr. 26, 2021
Loss on related party transfer of intangible assets					$ 9,000,000	$ 0
Stockholders Equity Reverse Stock Split				7,000:1
Merger And Consolidation Agreement
Shares Agreed To Issue		284,500,000
Merger And Consolidation Agreement | Subsequent Event
Shares, Issued								17,750,000
Majority Owner Of Cal Biotech
Shares Unissued					40,400,000
Majority Owner Of Cal Biotech | Merger And Consolidation Agreement
Shares Issued In Exchange Of Debt Settlement			248,270,000
Debt Settlement			$ 156,657
Shares Unissued					31,650,000
Mr.Michael Mitsunaga, President And Director
Advances From Related Party					$ 4,294	0
Mr.Michael Mitsunaga, President And Director | License Agreement With Michael Mitsunaga
Agreement Description	The Company agreed to issue 3,000,000 shares of common stock and pay a 2% fee of gross sales. The duration of the Agreement is for an initial period of five years commencing on August 3, 2021.
Fee Of Gross Sales	2.00%
Debt Instrument, Issuance Date	Jul. 8, 2021
Share Issue Price Per Share	$ 3
Shares Issued For License Agreement	9,000,000
Loss on related party transfer of intangible assets	$ 9,000,000
Mr.Michael Mitsunaga, President And Director | License Agreement With Michael Mitsunaga | Subsequent Event
Shares, Issued							3,000,000
Mr.Michael Mitsunaga, President And Director | Merger And Consolidation Agreement
Shares Issued In Exchange Of Debt Settlement			34,500,000
Debt Settlement			$ 59,770
Cal-Biotech | Merger And Consolidation Agreement
Shares, Issued			284,500,000
Cal-Biotech | Majority Owner Of Cal Biotech
Advances From Related Party					$ 5,000	$ 21,192
Cal-Biotech | Majority Owner Of Cal Biotech | Merger And Consolidation Agreement
Shares Issued In Exchange Of Debt Settlement		248,270,000	248,270,000
Debt Settlement		$ 156,657	$ 156,657
Shares Unissued		31,650,000			31,650,000
Cal-Biotech | Cal Biotech - Related And Non Related Parties | Merger And Consolidation Agreement
Shares Issued In Exchange Of Debt Settlement		36,230,000	36,230,000
Debt Settlement		$ 144,570	$ 144,570
Shares Unissued			22,650,000

NOTE 6 - Merger (Details)

NOTE 6 - Merger (Details) - USD ($)	Dec. 13, 2020	Dec. 13, 2019	Feb. 01, 2018	Dec. 31, 2020
Stockholders Equity Reverse Stock Split			7,000:1
Majority Owner Of Cal Biotech
Shares Unissued				40,400,000
Merger And Consolidation Agreement | Majority Owner Of Cal Biotech
Shares Issued In Exchange Of Debt Settlement		248,270,000
Debt Settlement		$ 156,657
Shares Unissued				31,650,000
Merger And Consolidation Agreement | Cal-Biotech
Shares, Issued		284,500,000
Merger And Consolidation Agreement | Cal-Biotech | Majority Owner Of Cal Biotech
Shares Issued In Exchange Of Debt Settlement	248,270,000	248,270,000
Debt Settlement	$ 156,657	$ 156,657
Shares Unissued	31,650,000			31,650,000
Merger And Consolidation Agreement | Cal-Biotech | Cal Biotech - Related And Non Related Parties
Shares Issued In Exchange Of Debt Settlement	36,230,000	36,230,000
Debt Settlement	$ 144,570	$ 144,570
Shares Unissued		22,650,000

NOTE 6 - Merger_ Schedule of _3

NOTE 6 - Merger: Schedule of Pro Forma Statements of Opeartion (Details) - USD ($)		11 Months Ended	12 Months Ended
		Dec. 31, 2018	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Revenues			$ 0	$ 0
Expenses
Income (loss) from operations			(16,327)	(33,635)
Net loss			$ (9,016,327)	$ (33,635)
Earnings Per Share, Basic and Diluted			$ 0	$ 0
Nunzia Actual
Revenues				$ 0	$ 0
Expenses
Selling, general and administrative				29,835	18,576
Total expenses				29,835	18,576
Income (loss) from operations				(29,835)	(18,576)
Provision for income taxes				0	0
Net loss				$ (29,835)	$ (18,576)
Common stock outstanding				19,578	22,035
Cal-Biotech Actual
Revenues		$ 0		$ 0
Expenses
Selling, general and administrative		3,200		3,800
Total expenses		3,200		3,800
Income (loss) from operations		(3,200)		(3,800)
Provision for income taxes		0		0
Net loss		$ (3,200)		$ (3,800)
Common stock issued in Merger		245,000,000		250,000,000
Common stock issued in exchange for liabilities and debts				34,500,000
Pro Forma
Revenues				$ 0	$ 0
Expenses
Selling, general and administrative				33,635	21,776
Total expenses				33,635	21,776
Income (loss) from operations				(33,635)	(21,776)
Provision for income taxes				0	0
Net loss				$ (33,635)	$ (21,776)
Common stock outstanding				19,578	22,035
Common stock issued in Merger	[1]			250,000,000	245,000,000
Common stock issued in exchange for liabilities and debts				34,500,000	0
Total common shares outstanding				284,519,578	245,022,035
Earnings Per Share, Basic and Diluted				$ 0	$ 0
[1]	1) Includes 50,000,000 shares due to LionsGate Funding that were unissued at the time of the merger and as of year-end

NOTE 6 - Merger_ Schedule of _4

NOTE 6 - Merger: Schedule of Pro Forma Balance Sheets (Details) - USD ($)		Dec. 04, 2019	Dec. 31, 2018	Dec. 31, 2020	Dec. 31, 2019
ASSETS
Total assets				$ 0	$ 0
Stockholders' Equity Attributable to Parent
Common stock payable				9,040,400	50,000
Additional paid-in capital				29,134	26,886
Retained deficit				(9,350,359)	(334,032)
Total liabilities and stockholders' deficit				0	0
Common Class A
Stockholders' Equity Attributable to Parent
Common Stock, Value, Issued				244,370	234,520
Common Class B
Stockholders' Equity Attributable to Parent
Common Stock, Value, Issued				$ 51	$ 51
Nunzia Actual
ASSETS
Total assets		$ 0	$ 0
LIABILITIES AND STOCKHOLDERS' DEFICIT
Accounts payable and accrued liabilities		68,447	62,490
Related party advances		228,427	208,477
Related party promissory note		23,000	23,000
Total current liabilities		319,874	293,967
Total liabilities		319,874	293,967
Stockholders' Equity Attributable to Parent
Common stock payable		0	0
Additional paid-in capital		5,962	3,157
Retained deficit		(325,907)	(297,197)
Total stockholders' deficit		(319,874)	(293,967)
Total liabilities and stockholders' deficit		0	0
Nunzia Actual | Common Class A
Stockholders' Equity Attributable to Parent
Common Stock, Value, Issued		20	22
Nunzia Actual | Common Class B
Stockholders' Equity Attributable to Parent
Common Stock, Value, Issued		51	51
Cal-Biotech Actual
ASSETS
Total assets		0	0
LIABILITIES AND STOCKHOLDERS' DEFICIT
Accounts payable and accrued liabilities		0	0
Related party advances		0	0
Related party promissory note		0	0
Total current liabilities		0	0
Total liabilities		0	0
Stockholders' Equity Attributable to Parent
Common stock payable		0	0
Additional paid-in capital		(238,000)	(241,800)
Retained deficit		(7,000)	(3,200)
Total stockholders' deficit		0	0
Total liabilities and stockholders' deficit		0	0
Cal-Biotech Actual | Common Class A
Stockholders' Equity Attributable to Parent
Common Stock, Value, Issued		245,000	245,000
Cal-Biotech Actual | Common Class B
Stockholders' Equity Attributable to Parent
Common Stock, Value, Issued		0	0
Scenario, Adjustment
ASSETS
Total assets		0	0
LIABILITIES AND STOCKHOLDERS' DEFICIT
Accounts payable and accrued liabilities		0	0
Related party advances		0	0
Related party promissory note		0	0
Total current liabilities		0	0
Total liabilities		0	0
Stockholders' Equity Attributable to Parent
Common stock payable		50,000	50,000
Additional paid-in capital		(5,000)	(5,000)
Retained deficit		0	0
Total stockholders' deficit		0	0
Total liabilities and stockholders' deficit		0	0
Scenario, Adjustment | Common Class A
Stockholders' Equity Attributable to Parent
Common Stock, Value, Issued		(45,000)	(45,000)
Scenario, Adjustment | Common Class B
Stockholders' Equity Attributable to Parent
Common Stock, Value, Issued		0	0
Pro Forma
ASSETS
Total assets		0	0
LIABILITIES AND STOCKHOLDERS' DEFICIT
Accounts payable and accrued liabilities		68,447	62,490
Related party advances		228,427	208,477
Related party promissory note		23,000	23,000
Total current liabilities		319,874	293,967
Total liabilities		319,874	293,967
Stockholders' Equity Attributable to Parent
Common stock payable	[1]	50,000	50,000
Additional paid-in capital	[2]	(237,038)	(243,643)
Retained deficit		(332,907)	(300,397)
Total stockholders' deficit		(319,874)	(293,967)
Total liabilities and stockholders' deficit		0	0
Pro Forma | Common Class A
Stockholders' Equity Attributable to Parent
Common Stock, Value, Issued	[1]	200,020	200,022
Pro Forma | Common Class B
Stockholders' Equity Attributable to Parent
Common Stock, Value, Issued		$ 51	$ 51
[1]	1) reduced to reflect 200 million shares issued and allocate 50 million shares as payable.
[2]	2) represents the difference of 5 million additional shares issued in the merger that were in excess of outstanding shares of Cal-Biotech.

NOTE 6 - Merger_ Schedule of _5

NOTE 6 - Merger: Schedule of Pro Forma Balance Sheets - Parenthetical (Details) - $ / shares	Dec. 31, 2020	Dec. 31, 2019	Dec. 04, 2019	Dec. 31, 2018
Common Class A
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001	$ 0.001	$ 0.001
Common Class B
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001	$ 0.001	$ 0.001

NOTE 8 - Subsequent Events (Det

NOTE 8 - Subsequent Events (Details) - shares	Jul. 08, 2021	Jun. 07, 2021	Apr. 26, 2021	Apr. 12, 2021	Dec. 13, 2020
Merger And Consolidation Agreement
Shares Agreed To Issue					284,500,000
Subsequent Event | Mutual Sales And Marketing Agreement - Global Whole Helath Partners Corp
Shares Agreed To Issue				5,000,000
Subsequent Event | Global WholeHealth Partners Corp | Restricted Stock
Shares Agreed To Issue				5,000,000
Subsequent Event | Merger And Consolidation Agreement
Shares, Issued			17,750,000
Shares Returned		9,000,000
Subsequent Event | License Agreement With Michael Mitsunaga | Mr.Michael Mitsunaga, President And Director
Shares, Issued	3,000,000